221.407. Regional jail district sales tax authorized, ballot language--special trust fund established--expiration date.
Regional jail district sales tax authorized, ballotlanguage--special trust fund established--expiration date.
221.407. 1. The commission of any regional jail district may impose, byorder, a sales tax in the amount of one-eighth of one percent, one-fourth ofone percent, three-eighths of one percent, or one-half of one percent on allretail sales made in such region which are subject to taxation pursuant to theprovisions of sections 144.010 to 144.525, RSMo, for the purpose of providingjail services and court facilities and equipment for such region. The taxauthorized by this section shall be in addition to any and all other salestaxes allowed by law, except that no order imposing a sales tax pursuant tothis section shall be effective unless the commission submits to the voters ofthe district, on any election date authorized in chapter 115, RSMo, a proposalto authorize the commission to impose a tax.
2. The ballot of submission shall contain, but need not be limited to,the following language:
Shall the regional jail district of ........................ (counties'names) impose a region-wide sales tax of .................. (insert amount)for the purpose of providing jail services and court facilities and equipmentfor the region?
â ã YES â ã NO
If you are in favor of the question, place an "X" in the box opposite "Yes".If you are opposed to the question, place an "X" in the box opposite "No". Ifa majority of the votes cast on the proposal by the qualified voters of thedistrict voting thereon are in favor of the proposal, then the order and anyamendment to such order shall be in effect on the first day of the secondquarter immediately following the election approving the proposal. If theproposal receives less than the required majority, the commission shall haveno power to impose the sales tax authorized pursuant to this section unlessand until the commission shall again have submitted another proposal toauthorize the commission to impose the sales tax authorized by this sectionand such proposal is approved by the required majority of the qualified votersof the district voting on such proposal; however, in no event shall a proposalpursuant to this section be submitted to the voters sooner than twelve monthsfrom the date of the last submission of a proposal pursuant to this section.
3. All revenue received by a district from the tax authorized pursuantto this section shall be deposited in a special trust fund and shall be usedsolely for providing jail services and court facilities and equipment for suchdistrict for so long as the tax shall remain in effect.
4. Once the tax authorized by this section is abolished or terminated byany means, all funds remaining in the special trust fund shall be used solelyfor providing jail services and court facilities and equipment for thedistrict. Any funds in such special trust fund which are not needed forcurrent expenditures may be invested by the commission in accordance withapplicable laws relating to the investment of other county funds.
5. All sales taxes collected by the director of revenue pursuant to thissection on behalf of any district, less one percent for cost of collectionwhich shall be deposited in the state's general revenue fund after payment ofpremiums for surety bonds as provided in section 32.087, RSMo, shall bedeposited in a special trust fund, which is hereby created, to be known as the"Regional Jail District Sales Tax Trust Fund". The moneys in the regionaljail district sales tax trust fund shall not be deemed to be state funds andshall not be commingled with any funds of the state. The director of revenueshall keep accurate records of the amount of money in the trust fund which wascollected in each district imposing a sales tax pursuant to this section, andthe records shall be open to the inspection of officers of each member countyand the public. Not later than the tenth day of each month the director ofrevenue shall distribute all moneys deposited in the trust fund during thepreceding month to the district which levied the tax. Such funds shall bedeposited with the treasurer of each such district, and all expenditures offunds arising from the regional jail district sales tax trust fund shall bepaid pursuant to an appropriation adopted by the commission and shall beapproved by the commission. Expenditures may be made from the fund for anyfunction authorized in the order adopted by the commission submitting theregional jail district tax to the voters.
6. The director of revenue may authorize the state treasurer to makerefunds from the amounts in the trust fund and credited to any district forerroneous payments and overpayments made, and may redeem dishonored checks anddrafts deposited to the credit of such districts. If any district abolishesthe tax, the commission shall notify the director of revenue of the action atleast ninety days prior to the effective date of the repeal, and the directorof revenue may order retention in the trust fund, for a period of one year, oftwo percent of the amount collected after receipt of such notice to coverpossible refunds or overpayment of the tax and to redeem dishonored checks anddrafts deposited to the credit of such accounts. After one year has elapsedafter the effective date of abolition of the tax in such district, thedirector of revenue shall remit the balance in the account to the district andclose the account of that district. The director of revenue shall notify eachdistrict in each instance of any amount refunded or any check redeemed fromreceipts due the district.
7. Except as provided in this section, all provisions of sections 32.085and 32.087, RSMo, shall apply to the tax imposed pursuant to this section.
8. The provisions of this section shall expire September 30, 2015.
(L. 2002 H.B. 1078)Expires 9-30-15